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Journal : Journal of Applied Business and Technology

DETERMINANTS OF FIRM VALUE FOR WHOLESALE SUB-SECTOR COMPANIES IN 2016-2019 WITH BEHAVIORAL ACCOUNTING APPROACH Nicholas Renaldo; Andi Andi; Nuriman M. Nur; Achmad Tavip Junaedi; Harry Patuan Panjaitan
Journal of Applied Business and Technology Vol. 2 No. 1 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.274 KB) | DOI: 10.35145/jabt.v2i1.55

Abstract

Stock returns which are decreasing every year are a problem for investors who want to get benefit from capital gains. The purpose of this study is to determine the factors that affect firm value. The sample in this study were 15 companies in the wholesale sub-sector. The sample selection method is purposive sampling with criteria listed on the Indonesia Stock Exchange in 2015-2019 and the data to be processed does not have outliers. The results showed that the PER and EPS had a significant effect on Stock Returns, while DER, Size, and Growth had no significant effect on Stock Returns. Recommendations that can be given for this research are that companies maintain consistent profits so that investors are still interested in investing, maintain capital structure, create stable equity growth and maintain company size so as not to be overvalued by investors and potential investors.
THE EFFECT OF ENTREPRENEURSHIP CHARACTERISTICS, BUSINESS CAPITAL, AND TECHNOLOGICAL SOPHISTICATION ON MSME PERFORMANCE Renaldo, Nicholas; Sudarno, Sudarno; Hutahuruk, Marice Br.; Junaedi, Achmad Tavip; Andi, Andi; Suhardjo, Suhardjo
Journal of Applied Business and Technology Vol. 2 No. 2 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.974 KB) | DOI: 10.35145/jabt.v2i2.74

Abstract

This study aims to analyze the influence of entrepreneurial characteristics, business capital, and technological sophistication on the performance of SMEs. The data collection method used in this study was a questionnaire. The number of respondents as a research sample was 291 MSME owners in Pekanbaru City. The analysis technique used is multiple regression analysis. The findings of this study are that entrepreneurial characteristics have a positive effect on MSME performance, venture capital has a positive effect on MSME performance and technological sophistication has no effect on MSME performance. Advice to MSME owners to consider aspects of technological sophistication in developing their business during the Covid-19 pandemic because using technology, especially in terms of marketing, can reduce direct contact so that human resources owned are protected from the risk of the Corona virus.
ACCOUNTING INFORMATION SYSTEMS INCREASE MSMEs PERFORMANCE Nicholas Renaldo; Suharti; Andi; Novita Yulia Putri; Cecilia
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.641 KB) | DOI: 10.35145/jabt.v2i3.83

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are businesses that must be controlled by a community group or family. Micro, Small, and Medium Enterprises (MSMEs) SMEs have a strategic role in national economic development because apart from contributing to national economic growth they can also provide a large workforce. The inability to present the accounting and information used is one of the weaknesses of the management side. This study focuses on the effect of accounting information systems on performance in Micro, Small, and Medium Enterprises (UMKM). Company performance is the condition of the company which is analyzed using financial analysis tools so that good and bad conditions can be produced that reflect the company's financial performance in a certain period. The population in this study are the owners of Micro, Small, and Medium Enterprises spread across the city of Pekanbaru with a total of 1,201 units. The sample of this research is 100 respondents who own Micro, Small, and Medium Enterprises (MSMEs). Sampling uses the convenience sampling technique, a convenience sample is formed when we select elements from a population on the basis of what elements are easily obtained by owners of Micro, Small, and Medium Enterprises (MSMEs). The analytical tool used in this study is multiple linear regression. The results of this study indicate that the accounting information system variables affect the performance variables of Micro, Small, and Medium Enterprises (MSMEs) in the Pekanbaru city area.
Leveraging Information Technology for Enhanced Information Quality and Managerial Performance Sudarno; Novita Yulia Putri; Nicholas Renaldo; Marice Br. Hutahuruk; Cecilia
Journal of Applied Business and Technology Vol. 3 No. 1 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i1.97

Abstract

This study aims to analyze and understand the contribution of information technology and its impact on information quality and management performance in the digital printing industry. The approach used in this study is causality between variables, while the sampling technique used is a census method, which means that the entire population is a target sample of 52 respondents who are business leaders. To measure the variables in this study, variable indicators consisting of a five-level Likert scale have been used, while the analysis method used to demonstrate the hypothesis is SmartPLS Software. The results of this study find that information technology has a positive contribution to improving information quality and management performance in the digital printing industry. The results show that improving information quality and management performance can be achieved by using new information technology and computer-based telecommunications. It was also found that the quality of information has a positive and significant effect on improving managerial performance. This implies that to improve the management performance of the digital printing industry, information quality support is required so that the decisions taken are effective and relevant to achieving management performance and maintaining business continuity.
Optimizing Company Finances Using Business Intelligence in Accounting Nicholas Renaldo; Suhardjo; Suharti; Suyono; Cecilia
Journal of Applied Business and Technology Vol. 3 No. 2 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i2.107

Abstract

Business intelligence is the process of collecting, analyzing, and interpreting business data to help companies make informed decisions and improve business performance. In accounting, business intelligence is used to understand financial data and monitor overall business performance. This study aims to link the relationship between business intelligence in accounting. Novelty in this research is the methodology in developing business intelligence research in accounting, as it is relatively new to be applied in accounting and business. An approach that combines quantitative and qualitative analysis is very important in achieving the optimization of company finances. Companies must ensure that they have the right strategies and techniques in place to collect, analyze and utilize this information to achieve their financial goals.
Benefits and Challenges of Technology and Information Systems on Performance Nicholas Renaldo; Suhardjo; Suharti; Suyono; Cecilia
Journal of Applied Business and Technology Vol. 3 No. 3 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i3.114

Abstract

In this modern era, technology and information systems are very important in business. explore the relationship between technology, information systems, and organizational performance. The aim of this paper is to provide a better understanding of the role of information technology and systems in improving organizational performance and consider the challenges that may occur. The right methodology for analyzing the topic of technology, information system, and performance is to use a qualitative approach. Information technology and systems have become important components of organizational performance. These systems improve efficiency, communication, decision-making, innovation and more. However, they also present some challenges, including security risks, technical issues, costs and more. The suggestions from this research will be very useful for companies that want to improve performance through the use of technology and information systems.
How Business Intelligence, Intellectual Capital, and Company Performance Increase Company Value? Leverage as Moderation Nicholas Renaldo; Suyono; Andi; Novita Yulia Putri; Cecilia
Journal of Applied Business and Technology Vol. 4 No. 1 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i1.123

Abstract

This study aims to analyze the role of leverage which moderates the effect of business intelligence, intellectual capital, and financial performance on firm value and is controlled by the variable firm size and sales growth in manufacturing industry companies on the IDX in 2013-2021. This study uses secondary data and panel data, a sample of 420 manufacturing industry companies in 2013-2021. The results of the first model study before moderation show that the independent variables of business intelligence, intellectual capital and company performance have a positive effect on firm value. However, for the leverage variable it has a negative effect on firm value, which shows that the higher the debt owned, the lower the company's value. The application of business intelligence can be done through the improvement of a good integrated system. Companies should optimize their intellectual capital. The use of debt to finance a company can increase the value of the company, this increase should be considered before making a decision by considering the risks that will arise and the cash flows that will be received.
Emotional Intelligence, Workload, and Cyberloafing on Organizational Commitment and Performance of Teachers at the Pelalawan High School Level Nyoto; Sudarno; Priyono; Surikin; Nicholas Renaldo
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.129

Abstract

Schools as the spearhead of education are required to improve the quality and quantity of learning outcomes. The number of problems in schools certainly cannot be separated from the concern of students, teachers, and education staff in achieving the school's vision and mission. This study aims to analyze the influence of emotional intelligence, workload, and cyberloafing on organizational commitment and performance of Indonesian language teachers at the Pelalawan high school level. The population of this study was all Indonesian language teachers at the high school level in Pelalawan Regency as many as 61 samples. This study used descriptive analysis and PLS Structural Equation Model analysis. The results of this study indicate that emotional intelligence is positively significant to organizational commitment, but not significant to teacher performance. The negative workload variable is not significant to organizational commitment but the positive is not significant to teacher performance. The cyberloafing variable is significantly positive on organizational commitment and not significantly negative on teacher performance.
Capital Structure, Profitability, and Block Holder Ownership on Dividend Policy using Free Cash Flow as Moderation Variable Nicholas Renaldo; Sally; Sulaiman Musa; Nabila Wahid; Cecilia
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.132

Abstract

The aim of this study is to investigate the influence of sales growth, company size, profitability, and non-debt tax shield on the capital structure of food and beverage companies in the consumer sector listed on the Indonesia Stock Exchange between 2017 and 2020. The research utilizes secondary data and employs purposive sampling to select a sample of 38 companies. Data analysis involves quantitative descriptive analysis and the use of SmartPLS software for various calculations. The findings indicate that block holder ownership does not significantly affect dividend policy, capital structure does not significantly impact dividend policy, profitability has a positive influence on dividend policy, and free cash flow does not significantly affect dividend policy. It is hoped that future researchers can add knowledge and insight in the field of financial and financing ratios and examine more deeply related to financial performance in the development of primary consumer goods sector companies on the IDX.
E-learning Teaching Materials: Accounting Information Systems Nicholas Renaldo; Suhardjo Suhardjo; Tandy Sevendy
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.133

Abstract

This study aims to explain further about accounting information systems and serve as reference material for teaching with the e-learning method. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. Accounting information systems help organizations to collect, store, manipulate, and convey accounting information. This system helps managers to make the right decisions and make income statements more accurate. This system also helps managers to identify and control risks.
Co-Authors Achmad Tavip Junaedi Agus Hocky Ahmad Rafa'i Alan Alfred Yang Alkhairi, M. Habib Aminuyati Amries Rusli Tanjung Amries Rusli Tanjung Amy Hughes Andi Andi Andi Andi Andi Andi Andi Anggi Firmansyah Anton Anton Anton Anton Anton Aprilia, Bord Nandre Arlia Arlia, Arlia Asri Ady Bakri Augustine, Yvonne Cecilia Cecilia Cecilia Cecilia, Cecilia Dadi Komardi Dalil, M Dalil, M. Dania Ayu Lestari Darmasari, Ria David David David David Dhea Anggelina Dilahk Yladbla Dodi Sofyan Arief, Dodi Sofyan Dwi Kirtapati Rozalia Eddy, Pujiono Efi Rofianto Hia Elvina, Vivi Emiliana Shania Meta Nahak Endah Prawesti Ningrum Eny Retna Ambarwati Ermina Rusilawati Fadrul Fadrul Fadrul, Fadrul Farnila, Vera Fazal Mohamed Mohamed Sultan Fitri Yani Fitri Yani Fransisca Hanita Rusgowanto Fransisca, Luciana Geovanie, Geovanie Gusrio Tendra Hadi, Syukri Hairudin, Hairudin Haristan, Meiviana Harrison, Edward Harry Patuan Panjaitan Harry Smith Hilas, Rajah Abdulqadir Hinsatopa Simatupang Horsiando, Eric Hutahuruk, Marice Br I Gusti Ayu Asri Pramesti Ida Ayu Putu Sri Widnyani Ienne Yoseria Putri Indri Yovita Intan Purnama Intan Purnama Irwan Irwan Jahrizal James Jelia Juventia Jenny Angelica Jessen, Jessen Komardi, Dadi Koto, Jaswar Kristy Veronica Layla Hafni Luciana Fransisca Luciana Fransisca Mahdi Mahdi Marice Br Hutahuruk Marlim, Yulvia Nora Mary Onasis Hasri Massaguni, Masnita Matthias Schmidt Meyer, Kaspar Mimelientesa Irman Muhammad Adrian Agusta Muhammad Pringgo Prayetno Muhammad Ridwan Mukhsin Mukhsin Munidewi, Ida Ayu Budhananda Musa, Sulaiman Muthmainnah MUTHMAINNAH Nabila Hestia Nabila Wahid Nabila Wahid Namso Ukanahseil Napitupulu, Ryan Pardomuan Ni Putu Yuria Mendra Nicholas, Eric Niken Widyastuti Niken Widyastuti Novita Yulia Putri Nuonnad, Diaz Othman Nuriman M. Nur Nyoto Nyoto Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Octasylva, Annuridya Rosyidta Pratiwi Octavellyn, Shierly Okalesa, Okalesa Okšav, Nitram Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Pujiono Eddy Purba, Jansaris Othniel Purnama, Intan Puspita, Tuwilin Maladewi Putri, Novita Yulia Putu Wenny Saitri Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rebecca La Volla Nyoto Reilly, William Remy, Adrian Rezenebe Ngameyga Udab Ria Puspitasari Rizaldi Putra Robert David Rusilawati, Ermina Sabrina Sabnah Sally Santoso, Pamuji Hari Sarli Rahman Septi, Iti Setyawan, Onny Sevendy, Tandy Siti Ngatikoh Sofyanto, Sofyanto Sriadmitum, Ike Stevany Stevany Suci Fitria Sari Sudarmanto, Eko Sudarno Sudarno Sudarno Sudarno Sudibyo, Yvonne Augustine Sugiyarti, Listya Suhardjo Suharti Suharti Suharti Suharti Sulaiman Musa Sulaiman Musa Suranto, Agung Surikin Surya Safari SD Susantriana Dewi Susantriana Dewi Sutandijo, Sutandijo SUYONO Suyono Suyono Suyono Suyono Suyono Suyono Syahputra, Hidayat T, Dominicus Josephus Swanto Tandy Sevendy Tandy Sevendy Taylor, John Alexander Teddy Chandra Thaief, Ilham Tjahjana, Dominicus Josephus Swanto Tuti Dharmawati Veronica, Kristy Vomizon, Rodle Wahid, Nabila Wan Muhamad Kudri Wati, Yenny Widi, Rahma Wijaya, Boyke Wijaya, Febriana Wendy Wilda Susanti William William Yu, Hou Yulia Fitri Yuni Shara Sitompul Yusnidar Yusnidar Yusrizal Yusrizal Yusrizal Yusrizal Yusrizal